Петрицька, О.С.Рetritska, O.2018-12-282018-12-282018Петрицька, О.С. Перспективи розвитку економічного аналізу [Текст] / О. С. Петрицька // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 276-279.https://elar.khmnu.edu.ua/handle/123456789/7073У статті розглянуто перспективи розвитку економічного аналізу. Автор підкреслює, що в сучасних умовах змінюються завдання і функції аналізу. Нові об'єкти та завдання економічного аналізу потребують застосування адекватних їм методик і засобів дослідження економічних явищ і процесів, тобто подальшого розвитку економічного аналізу.The article examines the prospects for the development of economic analysis. An economic analysis is a dynamically developed system that is at the development stage. With the help of economic analysis, the strategy of development of the enterprise is being developed, the choice of optimal variants of management decisions is justified, the control over their implementation is checked, the results of the company's activity are evaluated, the causes of deficiencies and available reserves are revealed. Economic analysis is a scientifically well developed theoretically, but at the same time it is in a state of development. Economic activity requires a constant qualitative analysis of economic processes and phenomena, which is inextricably linked with the state of economic conditions in which the subject of management functions and changes in the legislative base of the country. Effectiveness of the company's activity is manifested through a series of economic indicators, which, in a generalized form, reflect the results of the activity and the potential of economic development of the business entity. In the process of assessing the effectiveness of the enterprise and finding ways to increase it, an important role is played by the rational organization of economic analysis. But in practice, proper approaches to ensuring the quality of analytical work are implemented in part, which negatively affects the performance of financial and economic activity. Separate analytical studies should be subject to such economic phenomena and processes that require an assessment to ensure the effectiveness of enterprises, such as business activity, production, financial and commercial risks, creditworthiness, etc. Prospects for the development of economic analysis in the theoretical direction are closely linked with the development of related sciences, such as mathematics, statistics, accounting, and others. The author emphasizes that the tasks and functions of the analysis are changing in modern conditions. A significant feature of the development of economic analysis in the current conditions is the use in its process of recent achievements of world science and practice, enrichment of methodological arsenals, the widespread use of heuristic methods, expansion of objects of analysis. Consequently, new objects and tasks of economic analysis require the use of adequate methodologies and tools for research on economic phenomena and processes, namely the further development of economic analysis. The article emphasizes that the task of economists and analysts is to preserve the best achievements of economic thought, to adopt useful foreign experience, to improve the domestic economic analysis and, as a result, to obtain an effective tool for improving the efficiency of enterprises.ukаналізпідприємстворозвитокоперативний аналізстратегічний аналізсоціально-економічний аналізanalysisenterprisedevelopmentoperative analysisstrategic analysissocio-economic analysisСтаття657